HIGH COURT OF GUJARAT
BHARGAV D. KARIA, D.N. RAY,
Anjanaben R. Shah S/o Late Rajesh Suryakant Shah – Appellant
Versus
Principal Commissioner of Income – Respondent
JUDGMENT :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr. Manish J.Shah for the petitioner and learned advocate Mr. Rudram Trivedi for the respondent.
2. Rule returnable forthwith. Learned advocate Mr. Rudram Trivedi waives service of notice of rule on behalf of the respondent.
3. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for the following reliefs:
“A) this Hon'ble Court be pleased to call for the records of the proceedings, look into them and be pleased to issue a writ of certiorari or any other appropriate writ, order or direction quashing the order of Respondent No.1 dated 24.03.2023 at Annexure-G and order of Respondent No.2 dated 04.11.2019 at Annexure-A and further be pleased to quash the demand notice issued u/s.156 dated 05.11.2019 at Annexure-B.
B) Pending the hearing and final disposal of this application, this Hon'ble Court be pleased to stay the recovery of demand arisen in pursuance of issuance of notice u/s.156 of the Act at Annexure-B.
C) this Hon'ble Court be pleased to grant any further or other relief as this Hon'ble Court deems just and proper in the interest of justice, and
D) This Hon'ble Court be pleased to allow th
Valid service of notice under section 148 is essential for jurisdiction; failure to serve invalidates the assessment order.
Mandatory service of notice under tax law is crucial to validate assessment; failure vitiates proceedings and necessitates fresh assessment.
Issue of notice where income has escaped assessment (1) Before making the assessment, reassessment or re-computation under Section 147, the Income tax Officer shall serve on the Assessee a notice con....
The court ruled that the Principal Commissioner of Income Tax improperly assumed jurisdiction under Section 263, as the issues had already been addressed in the original assessment, invoking the doct....
The legal service of notice under the Income Tax Act, 1961 is a jurisdictional requirement and must be mandatorily complied with. Failure to serve notice on the correct registered email address of th....
Login now and unlock free premium legal research
Login to SupremeToday AI and access free legal analysis, AI highlights, and smart tools.
Login
now!
India’s Legal research and Law Firm App, Download now!
Copyright © 2023 Vikas Info Solution Pvt Ltd. All Rights Reserved.